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    <title>RECOVERY OF CONFIRMED DEMANDS</title>
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    <description>CBEC Circular No. 967/01/2013-CX mandates initiation of recovery of confirmed tax or duty demands during the pendency of appeals or stay petitions unless an express stay is granted; recovery may begin immediately where appeals lack stay applications, or 30 days after filing where stay petitions are pending but not granted, relying on the principle that filing an appeal alone does not suspend a demand.</description>
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